Manchester City has confirmed its intent to appeal after an independent commission found the club guilty of 114 out of 115 charges related to financial regulation breaches. These findings cover the period spanning the 2009-10 to 2017-18 seasons. And signalled an intent to lodge an appeal by Friday, city have repeatedly denied guilt.
The club plans to challenge the ruling by arguing that its major sponsorship agreements were financed by the Abu Dhabi government. City’s defense team is expected to present evidence to the appeal board suggesting these funds originated from state sources rather than the Abu Dhabi United Group (ADUG), the private investment firm owned by Sheikh Mansour, the UAE vice-president and deputy prime minister. According to however, as first, By the Daily Mail and Times, sources have said Sport that City are expected to tell an appeal board that they have evidence showing the money directed to sponsors came from the Abu Dhabi go.
This defense strategy directly contradicts the independent commission’s initial findings. The commission rejected this narrative, describing it as an “untrue” explanation “concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme.”
The original investigation alleged that ADUG artificially inflated commercial deal values by approximately £830.69 million to help the club bypass both Premier League and Uefa financial sustainability regulations. The commission concluded that the club had engaged in a systematic effort to misrepresent its revenue.
Manchester City has vehemently denied these allegations, asserting that the commission’s decision is “unsafe” and contains “clear material errors, of law, principle and fact.” Chairman Khaldoon Al Mubarak recently stated that the club possesses “irrefutable evidence” to prove its innocence.
The situation involves complex ownership structures within the UAE. Sheikh Mansour is part of the Abu Dhabi ruling family and is the brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan. While ADUG acquired City in 2008, Premier League regulations do permit state-owned entities to sponsor football clubs. ADUG took over City in 2008.
Etihad Airways, the club’s principal sponsor, has expressed deep concern regarding the commission’s report. The airline is currently evaluating potential legal action, arguing that the release of the findings carried “damaging implications” despite the company not being explicitly named in the redacted documents.
In a formal statement, the UAE’s national airline maintained that it “categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements.” Etihad is owned by the sovereign wealth fund L’Imad, which is chaired by the Crown Prince of Abu Dhabi. The Premier League has declined to comment on the ongoing legal developments.
